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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Meaning of salary under income tax law includes wages, pension, gratuity, perquisites, leave encashment, and specified fund contributions.</h1> The meaning of salary is an inclusive definition covering wages, annuity or pension, gratuity, fees or commission, perquisites, profits in lieu of or in addition to salary, advance salary, leave encashment, and specified fund-related accretions and employer contributions. Under the new regime from 01.04.2026, the definition also expressly includes annual accretion in a recognised provident fund, transferred balances from an unrecognised provident fund, employer contribution to a pension scheme, and contribution to the Agniveer Corpus Fund.

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